Indiana Code Title 22. Labor and Safety § 22-4-29-4

Sec. 4. If the employing unit protests the assessment in the form and manner prescribed by the department, the employing unit shall have an opportunity to be heard, and the hearing shall be conducted by a liability administrative law judge pursuant to the provisions of IC 22-4-32-1 through IC 22-4-32-15.  After the hearing the liability administrative law judge shall immediately notify the employing unit of the finding, and the assessment, if any, so made shall be final, in the absence of judicial review proceedings as provided in this article, thirty (30) days after the notice of appeal is issued.